New research by Cullen International shows which among the 19 European countries surveyed have proposed or adopted specific taxes on digital services (DSTs).

As of May 2025, Austria, France, Italy, Spain and the UK have introduced their own national DSTs, following a similar approach to the failed EU DST.

Belgium and Poland are currently discussing the introduction of national DSTs.

In 2018 the European Commission proposed a digital services tax (DST) of 3% of the revenues generated from certain digital services in each EU member state. However, member states failed to agree on the EU DST.

At international level, instead, the Organisation for Economic Cooperation and Development (OECD) global agreement on the reform of the international tax system of October 2021 foresaw the removal of existing DSTs. The multilateral convention implementing the global agreement was expected to be finalised by June 2024. However, negotiations are still ongoing.

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